Goods and Services Tax – Started By: – Archna Gupta – Dated:- 25-8-2018 Last Replied Date:- 27-8-2018 – I have one query regarding place of supply. The situation is if a person supplying some art work, decorative items, paintings etc. to Indian embassy in China but the order is given by ministry of external affairs and he will raise invoice to Ministry of external affairs in India. Will it be treated as export? Do bill to ship to model works for supplying goods out of India? – Reply By Rajagopalan Ranganathan – The Reply = Madam,You are supplying the goods to Ministry of External Affairs. Therefore both supplier and recipient are located in India though the goods supplied is meant for Indian Embassy in China. Therefore you have to pay IGST
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, as order is not from the Embassy in Chaina. Here, Ministry is required to take registration under GST and has to engage CHA for export to embassy.Our experts may like to correct me if mistaken.Thanks – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Shri Rajagopalan sir – Reply By Ramaswamy S – The Reply = If the supplier is in Delhi, any supply to Ministry of External Affairs is a local supply. That is point of supply – Intra State. (CGST + Delhi GST).If the supplier is other than Delhi, then the point of Supply is Inter State and IGST is payable.it is not an export in such case.If the goods are shipped directly to the Indian Embassy in China, it is an export. Its advisable to ship to Ministry rather than to India
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